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Moderna Clinic uses the direct method to allocate service department costs to operating departments. The clinic has two service departments, Personnel and Support, and two

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Moderna Clinic uses the direct method to allocate service department costs to operating departments. The clinic has two service departments, Personnel and Support, and two operating departments, Prenatal and Pediatrics. Operating Service Departments Department Personnel Support Prenatal Pediatrics $29,200 $55,040 $242,050 $423,200 5,000 1,000 14,000 26,000 3,000 2,000 35,000 8,000 Departmental costs Employee hours Space occupied Personnel Department costs are allocated on the basis of employee hours and Support Department costs are allocated on the basis of space occupied in square feet. The total Pediatrics. How much cost will be allocated from the Personnel Department to the Prenatal Department? O a $10,220 O b. $9,971 O c. $8,887 O d. $29,200 O $23,707

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